Budget & Taxes

in committee · Indiana · House Jan 5, 2026

HB 1168: Property tax exemption for qualified veterans.

Provides a property tax deduction for an individual, or the surviving spouse of an individual, who has been rated by the United States Department of Veterans Affairs as individually unemployable.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax exemption for veterans, reducing tax burden for lower-income veterans per VA disability rating.90% confidence ✓ VeteransSupports VeteransProvides direct property tax deduction for veterans rated individually unemployable by VA, expanding financial benefits for qualifying veterans and their spouses.95% confidence

Sub-Topics Property Tax Tax Incentives Veteran Benefits Veteran Employment Veteran Housing

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signed · Indiana · House Mar 3, 2026

HB 1177: Child care assistance.

Increases the maximum number of individuals an entity may employ to be eligible for the employer child care expenditure income tax credit. Provides that costs incurred: (1) for the operating costs of a child care facility operated for a taxpayer's employees; or (2) under a contract with a child care facility to provide child care services to employees of the taxpayer, or under a contract with an intermediate entity that contracts with one or more child care facilities for child care services; are qualified expenditures for purposes of the employer child care expenditure income tax credit. Allows a redevelopment commission to use revenue collected in a tax increment financing district to expend money or provide financial assistance to entities for the purpose of encouraging or incentivizing the construction or expansion of child care facilities.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands tax credit eligibility for employer child care costs, providing tax relief to businesses under tax policy, directly advancing tax credit programs.90% confidence ✓ Labor & EmploymentSupports Labor & EmploymentTax credit for employer child care supports employee retention and benefits, aligning with employment standards by reducing workforce barriers.85% confidence

Sub-Topics Government Spending Income Tax Tax Credits

in committee · Indiana · House Jan 13, 2026

HB 1397: Redevelopment tax credits.

Provides that $50,000,000 of the $300,000,000 of the Indiana economic development corporation's annual certifiable tax credit amount must be allocated to the small town opportunity initiative (initiative). Establishes the initiative. Provides that the purpose of the initiative is to undertake qualified community projects within local government units that have a project budget of at least $15,000,000 per project to do the following: (1) Advance historic preservation. (2) Redevelop or rehabilitate distressed buildings or underutilized property. (3) Redevelop or rehabilitate sites where distressed buildings once stood. Allows a redevelopment tax credit for: (1) a for-profit taxpayer undertaking a qualified community project under the initiative equal to 20% of the taxpayer's cost of the project; and (2) a nonprofit taxpayer undertaking a qualified community project under the initiative equal to 30% of the taxpayer's cost of the project. Provides that initiative projects are not subject to any statutory or administrative repayment obligation. Provides for certain items that are included in a nonprofit taxpayer's qualified investment.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $50M tax credits for redevelopment projects, using tax incentives to fund community initiatives per IEDC's tax credit framework.90% confidence

Sub-Topics Tax Credits Tax Incentives Tags Economic Development

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in committee · Indiana · House Jan 5, 2026

HB 1219: Prekindergarten program enrollment.

Amends the definition of "eligible child" for purposes of the prekindergarten program (program). Removes provisions regarding the program that require: (1) the office of the secretary of family and social services to determine the number of eligible children who will participate in the program; and (2) a percentage of matching funds from other sources. Establishes the prekindergarten expansion grant fund to provide grants to potential eligible providers and existing eligible providers. Makes a continuous appropriation to the prekindergarten program fund from the state general fund in an amount sufficient to carry out the purposes of the fund. Makes an appropriation to the prekindergarten expansion grant fund from the state general fund. Repeals certain provisions regarding the definitions of "eligible child", "extended enrollment period", "limited eligibility child", "priority enrollment period", "child care employee", and "child of a child care employee". Repeals or removes provisions regarding prekindergarten vouchers for limited eligibility children and children of child care employees. Makes conforming changes.

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes Prekindergarten Expansion Grant Fund for state-funded program, directly increasing budget allocation under Budget and Appropriations subject.95% confidence

Sub-Topics Appropriations State Budget

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in committee · Indiana · House Jan 5, 2026

HB 1169: College savings tax credit.

Beginning in taxable year 2027, increases the credit provided for a contribution to an Indiana529 savings plan against a taxpayer's adjusted gross income from $1,500 to $2,500 (and from $750 to $1,250 in the case of a married individual filing a separate return), subject to other requirements.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases tax credit for 529 plans, providing tax relief for education savings, directly advancing tax policy through expanded credits.95% confidence ✓ EducationSupports EducationIncreases tax credit for 529 college savings plans, directly supporting higher education affordability and access through financial assistance.95% confidence

Sub-Topics Tax Credits Higher Education

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in committee · Indiana · House Jan 12, 2026

HB 1187: Property tax credits for veterans.

Increases the property tax deduction for a veteran who is totally disabled to an amount equal to 100% of the assessed value of the individual's real property (instead of $14,000). Expires property tax deductions for certain veterans, and, beginning with property taxes imposed for the 2026 assessment date and thereafter, instead provides a property tax liability credit against local property taxes for veterans who previously claimed a deduction. Includes a mechanism to establish an additional maximum property tax liability credit for a veteran who previously claimed a deduction.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases property tax relief for disabled veterans via 100% deduction/credit, reducing their tax burden per bill's tax credit provisions.95% confidence ✓ VeteransSupports VeteransIncreases property tax deduction for disabled veterans to 100% assessed value, expanding financial benefit beyond previous $14,000 limit.95% confidence

Sub-Topics Property Tax Veteran Benefits Veteran Housing

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in committee · Indiana · House Jan 27, 2026

HR 12: Establishing a House Select Committee on Accountability and Handling of Economic Development Appropriations to investigate the financial, administrative, and procedural practices of the Indiana Economic Development Corporation and its affiliated entities, and to make findings and recommendations for improved transparency and stewardship of public funds.

Establishing a House Select Committee on Accountability and Handling of Economic Development Appropriations to investigate the financial, administrative, and procedural practices of the Indiana Economic Development Corporation and its affiliated entities, and to make findings and recommendations for improved transparency and stewardship of public funds.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates committee to investigate economic development fund practices, aiming to improve transparency and fiscal stewardship, aligning with fiscal responsibility indicators.85% confidence

Sub-Topics Audits & Accountability Tags Economic Development

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in committee · Indiana · House Jan 5, 2026

HB 1238: Assessment of homesteads.

Provides that, beginning with the January 1, 2027, assessment date, the assessed value of real property that qualifies as a homestead shall only be adjusted upon the sale, devise, descent, or conveyance of the real property. Provides that the assessed value of such real property may not be adjusted before the sale, devise, descent, or conveyance of the real property unless requested by the owner of the real property.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill limits property tax reassessment frequency, preventing annual value increases for homestead owners, providing tax relief for homeowners (middle-income tax impact).95% confidence

Sub-Topics Property Tax

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in committee · Indiana · Senate Jan 12, 2026

SB 287: Tax matters.

Provides a real and personal property tax exemption for Indiana nonprofit senior living communities beginning with property taxes that are first due and payable in 2027.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax exemption for nonprofit senior living communities, reducing tax burden and aligning with tax relief policies for qualifying entities under fiscal management.95% confidence

Sub-Topics Property Tax Tax Incentives Tags Seniors

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passed · Indiana · Senate Feb 2, 2026

SB 187: Regional sewer districts.

Specifies that a board of trustees of a regional water, sewage, or solid waste district (board) must notify the district authority in writing before taking certain actions. Provides that a trustee appointed to a board serves at the pleasure of the appointing authority. Prohibits a regional water, sewage, or solid waste district (district) created after June 30, 2026, from incurring any indebtedness without first obtaining the approval of the county fiscal body. Specifies that if a district created after June 30, 2026, contains territory in more than one county, the district must first obtain the approval of each county fiscal body in which the district contains territory before incurring any indebtedness. Establishes a timeline for the county fiscal body to approve or deny a district's request to incur indebtedness.

Topics ✓ Budget & TaxesSupports Budget & TaxesRequires county fiscal body approval for district debt, promoting fiscal responsibility in government spending oversight per Budget & Taxes topic indicators.85% confidence

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